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62 MARYLAND MANUAL The Office of the Comptroller of the Treasury was established in 1851. The Comptroller is elected by popular vote for the term of four years (Const. 1867, Art. VI, sec. 1). The Constitution enumerates his duties, beginning with the broad mandate to exercise "general super- intendence over the fiscal affairs of the State, preparing plans for the improvement and management of revenue, for the support of the public credit". More specifically, he is to "preserve all public accounts, and decide on the forms of keeping and stating accounts"; to "grant, under regulations prescribed by law, all warrants for money to be paid out of the Treasury"; and to "superintend and enforce the prompt collection of all taxes and revenues." The Comptroller receives the Legislative Auditor's reports and contacts various departments to fol- low the Auditor's recommendations. Jointly with the Treasurer he exer- cises supervision over the Central Payroll Bureau. The Comptroller, or his deputies, countersigns all checks drawn by the Treasurer upon the deposits of the State. The Comptroller prescribes the formalities for the transfer or other evidence of the State debt and countersigns such papers. He administers and collects the following specific taxes: the income tax, both personal and corporate; the retail sales and use taxes; the admissions tax; the motor vehicle fuel tax; the road tax on motor carriers; the State tobacco tax; the .Maryland estate tax; excise taxes on beer, wine and liquor; and certain franchise taxes. The Comptroller also administers the Abandoned Property and Dormant Bank Account Laws, collects taxes on the deposits of savings banks, on the gross receipts of certain utility companies and rolling stock of persons other than railroads. Revenues collected by the Maryland Racing Commission as well as the motor vehicles revenues are dis- tributed to political subdivisions by the office of the Comptroller. The Comptroller, through the Alcoholic Beverages Division, con- trols and regulates the manufacture, sale, transportation, and dis- tribution of alcoholic beverages into, within, and out of the State of Maryland; issues licenses to manufacturers, wholesalers, airlines, railroads, and steamboats; and issues permits to nonbeverage dealers, nonresident dealers, transportation companies, transporters, and for public individual storage. The Maryland Alcohol Tax Enforcement Unit is charged with the specific enforcement of certain of the alco- holic beverages laws. The office of the Comptroller prescribes the form of all licenses required by the State licensing laws which are issued through the Clerks of the Courts of the various counties. The License Bureau enforces the State license laws. Each month the Comptroller collects license revenues, State property transfer taxes, death taxes, and real and personal property taxes from the Clerks of the Courts, Registers of Wills, and County Treasurers, respectively, of each county. Distri- bution of certain taxes and revenue is made to the cities, towns and counties of the State and to other State agencies as prescribed by law (Code 1957, Art. 2B, sec. 184; 1966 Repl. Vol., Art. 19, sees. 1-34; 1964 Repl. Vol., Art. 56, sees. 3-4, 137; 1965 Repl. Vol., Art. 78B, sec. 19; Art. 81, sees. 201, 323, 410, 433, 434, 460; 1964 Repl. Vol., Art. 89B, sees. 31, 32, 33, 34).
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Maryland Manual, 1969-70
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